https://www.taxtmi.com/article/detailed?id=7335 The revised Model GST law defines agriculture to include floriculture, horticulture, sericulture, raising of crops, grass or garden produce and grazing, while excluding dairy farming, poultry, stock breeding, mere cutting of wood or grass, gathering of fruit, raising of man-made forest, and rearing of seedlings or plants. An agriculturist is one who cultivates land personally-by own labour, family labour, or servants or hired labour under personal supervision-with certain deeming provisions for widows, minors, disabled persons, armed forces members and HUFs; sharecropping or 'batai' arrangements do not confer agriculturist status. Agriculturists are not taxable persons under the model law. en-us Thu, 23 Mar 2017 08:58:21 +0530 Thu, 23 Mar 2017 08:58:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=7335 The revised Model GST law defines agriculture to include floriculture, horticulture, sericulture, raising of crops, grass or garden produce and grazing, while excluding dairy farming, poultry, stock breeding, mere cutting of wood or grass, gathering of fruit, raising of man-made forest, and rearing of seedlings or plants. An agriculturist is one who cultivates land personally-by own labour, family labour, or servants or hired labour under personal supervision-with certain deeming provisions for widows, minors, disabled persons, armed forces members and HUFs; sharecropping or 'batai' arrangements do not confer agriculturist status. Agriculturists are not taxable persons under the model law. Articles Goods and Services Tax - GST Thu, 23 Mar 2017 08:58:21 +0530 https://www.taxtmi.com/article/detailed?id=7335